Visible-account bound ledger.



S B. KIRTLEY.

VISIBLE ACCOUNT BOUND LEDGER.

APPLICATION HLEQ JAN. 29. 1911.

1,276,229. Patented Aug. 20, 1918.

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S. B. KIRTLEY.

VISIBLE ACCOUNT BOUND LEDGER. APPLICATION FILED JAN. 29, l9l7.

Patented Aug. 20, 1918.

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- SIMEON TB. KIBTLEY, OF COLUMBIA, MISSOURI.

vrslrtn-accoun r BOUND LEIDGER.

Specification of Letters Patent.

Patented Aug. 20, 1918.

Application filed January 29, 1917. Serial No. 145,040.

To all whom it may concern:

Be it known that I, SIMEON B. KIRTLEY, a citizen of the United States,residing at the city of Columbia, county of Boone, and

' State of Missouri, have invented a new and useful Visible-AccountBound Ledger, of which the following is a specification.

This invention relates to visible account bound ledgers.

An object of the invention is to provide a visible account bound ledgerincluding series of sheets cut away in stepped relation to providevisible spaces having index characters thereon, in combination withseries of blank overflow sheets placed at intervals between the cut awaysheets adapted to have entered thereon accounts which overflow or arecarried over from certain of the cut away sheets. Y

Another object of the invention is to provide a visible account boundledger including series of sheets cut away in stepped re lation toprovide visible spaces having master indexes permanently affixedthereon, and

having spaces adjacent to the master indexes adapted to have enteredtherein designations indicating the overflow sheets to which theaccounts "have been transferred that cannot beentered fully upon themaster index sheets, in combination with a series of overflow sheetsplaced at intervals for reby reference to Fig. 1,

ceiving the accounts aforesaid.

Another object of the invention is to provide a visible account boundledger embodying the features above mentioned, and also including aseries of blank overflow sheets placed at or near the end of anysubdivision of master index sheets.

Other objects will appear from the following description, in whichreference is made to the ac'companyingdrawings illusin which- Figure 1is a view of the open ledger or book showing the master index sheets ofone series. r I

Fig. 2 is a view enlarged relative to Fig. 1 illustrating the indexesupon the master index sheets and the adjacent spaces for the receptionof other characters, some of which are shown in this view of thedrawing.

Fig. 3 is a view similar to Fig. 2 in that it illustrates the number ofthe master indexes and also illustrates one of the overflow sheetshaving an account entered there-' on which has been transferred orcarried 7 over from page 187 of the series of master index sheets.

Fig. 4 'is a view illustrating the series of the overflow sheets placedat the end of the series of master index sheets.

The book or ledger 1 is divided into a series of divisions, a number ofsheets being included in each division and one or more divisions ofsheets being assigned to each letter of the alphabet. The number ofdivis1ons assigned to each letter varies in proportion to the frequencyof its occurrence as the initial letter of names and in proportion tothe number of pages in the book. Thus, letters which are of mostfrequent occurrence as the initial letters of name have assignedto thema greater number of sheets than are assigned to the letters which are ofinfrequent or rare occurrence as the initial letters of names. I

Each series of sheets thus provided is equipped with a manuallyengageable index tab 2 which, preferably, is attached to the first sheetof the series. In any instancev in which two or more series of leavesare as slgned to any particular letter an index tab is attached to oneof the sheets of each series assigned to that letter. For instance,- itwill be observed that two divisions of master index sheets are assignedto the letter B and that there are two index tabs for the letter B, oneof these index tabs being for each series of the master index sheetsbelonging to the letter B. So,

also,'the letter M is of frequent occurrence as the initial letter ofnames and, for pur-' poses of illustration, I have shown in Fig. 1

three series of sheets assigned to the letter each sheet of the serieswhen the ledger or book is opened before any series of sheets. Adjacentto the upper edge of the exposed or visible space a designation of apage number is permanently placed or atlixed as. will be readilyunderstood by reference to the clifferent views of the drawing.

Upon the visible space of each master index sheet thus constructed aseries of identifying index characters are permanently affixed foridentifying the names of the accounts which may be entered upon. oropposite the respective pages. It is preferable that these indexcharacters consist of the initial letter of the surname of the account,and in some instances one or more of the letters following the initialletter of the sur name. This will be clearly understood by reference topage 187 (Fig. 2) which illustr-ates the index characters or letters Forpermanently atlixed upon the visible space of the sheet followed by aspace in which one or more other identifying or index characters may beentered by the user of the book or ledger to designate and distinguishthe account from others.

In the particular instance to which I am referring the letter Z) hasbeen entered by the user of the book or ledger following the lettersFor, thus indicating or designating that the surname or identifying nameof the account there indexed includes the syllable Forb, therebydistinguishing that name from the preceding nameindexed by the syllableFord. In the case of the syllable Ford the letter d has been entered bythe user of the book or ledger following the letters For, and theletters It. A. have been entered adjacent to the syllable Ford thusdesignating that the name of the person so indexed includes the initialletters R.

In the case of the account indexed by the syllable Forb the space forthat account upon page 187, or upon the page opposite page 187 as thecase may be, has been filled and the account has been transferred or hasoverflowed so that it has been necessary to enter the continuation ofthat account upon another sheet.

In order to provide for such contingencies blank overflow sheets areplaced at intervals between the master index sheets and, in case theseblank overflow sheets extend to the upper marginal edge oft-he book orledger, they also are cut away in stepped relation to provide visiblespaces thereon in which may be entered identifying characters todistinguish them from each other. F or instance. in Fig. 3, an overflowsheet 3 is shown before page 189, and this overflow sheet is cut away sothat the succeeding master index sheets are visible to provide a space 4adapted to have entered thereon an identifying character or index which,in the present instance, is the page designation 189", thusdistinguishing this page from the master index page 189.

The account which has been mentioned as including the syllable Forbindexed on master index page 187 (Fig. 2) has filled or overflowed thespace on or opposite master index page 187 in which a portion of theaccount was entered, thus necessitating that the remainder of theaccount be entered elsewhere. In order to designate the point to whichthe remainder of the account has been transferred there is formed aspace above and below the index characters on the exposed portions ofthe master index sheets in which may be entered identifying charactersto indicate or point the places in the book or ledger to which theoverflowing accounts have been transferred or carried forward. In theparticular case being discussed the account indexed by the syllable Forbhas been transferred to the overflow sheet 3 preceding master index page189 and designated 189, as mentioned. To indicate upon the master indexsheet the fact that the account indexed by the syllable Forb has beentransferred to overflow sheet 189, the designation 189 is enteredadjacent to the identifying or indexing syllable Forb upon the masterindex sheet 187, thus clearly designating that the account so indexedhas been entered upon overflow sheet page 189 Turning to page 189 wefind that the account of J. H. Forbis is the particular account whichhasoverflowed or been carried over onto over flow sheet 189*".

In Fig. 4 are illustrated a number of blank overflow sheets placed atthe end of the series of master index sheets and cut away in steppedrelation to provide visible spacesv for receiving identifying characterswhich are shown as consisting of pages 197 197 etc.

Accounts may be carried or entered from page to page, or sheet to sheet,of the over flow sheets. In Fig. 2, on page 189, we find that theaccount of Fox has been transferred or carried over from master indexpage 189 to overflow page 197". and turning to page 197 illustrated inFig. 4. we find entered thereon the account of J. D. Fox, and below thedesignations 197 on the overflow sheet is a space 5 in which adesignation or index of the name Fox is entered by the user of theledger or book. When the account of Fox has filled page 197 this factmay be visibly indicated upon the visible space 5 by a mark ordesignating character as shown at 6, thus indicating to the user of thebook or ledger that the account of Fox is carried over to anotheroverflow page or sheet which, in the present instance, for purpose ofillustration, is. shown tobe page 197 since the name Fox has beenentered in the space 5 below the designation on the page on. the visibleportion .of overflow page 197 As previously suggested the indexes on themaster index sheets also index and identify the names of the accountswhich are entered on the pages opposite-the respective pages containingthe master indexes. This will be understood by reference to Fig. 1 inwhich it will be observed that the account of Farnsworth, S. H. isentered upon page 172, which is opposite page 173; and that the masterindex on page 17 3 identifies or indexes this account.

The foregoing explanation in connection with the illustration of thefeatures is deemed sufficient to enable any one familar with the devicesof this art to understand that my invention consists in the provision ofthe overflow sheets placed at selected intervals in connection with themaster index sheets constructed as described and embodying the featuresmentioned and illustrated. I do not restrict myself to the use of thisinvention in a bound ledger or book, since it may be used with advantagein ledgers of the looseleaf type; neither do I restrict myself to theinsertion of the overflow sheets at any particplar places, nor to otherunessential detai s.

What I claim and desire to secure by Letters Patent, is

1. A visible account bound ledger or book, comprising a series of masterindex sheets cut away in stepped relation to provide visible spaces,designations of the page numbers permanently aflixed upon the visiblespaces, and master indexes also permanently affixed upon the visiblespaces for identifying the accounts which may be entered on the pages,in combination with a series of overflow sheets between the master indexsheets cut away in stepped relation to provide visible spaces adjacentto the visible spaces and master indexes upon the master index sheetsadapted to have entered therein page numbers governed by and relating tothe page numbers on the master index sheets.

2. A visible account bound ledger or book, comprising a series of masterindex sheets cut away in stepped relation to provide visible spaces,designations of the page numbers permanently affixed upon the visiblespaces, index characters permanently aflixed upon the visible spaces andhaving spaces adjacent thereto adapted to receive designations of pagesto which any indexed account has been transferred, in combination withblank overflow sheets placed at selected intervals to receive theaccounts overflowing or transferred from the master index sheets andprovided with visible spaces adjacent to the visible spaces and indexcharacters on the master index sheets adapted to receive thedesignations of the page numbers which are entered adjacent to the indexof the account upon the master index sheets, as aforesaid.

' comprising series of the page numbers permanently affixed upon thevisible spaces, index characters for. the accounts permanently aflixedupon the visible spaces, and a number of blank overflow sheets at theend of each series of master index sheets adapted to have enteredtherein accounts transferred or overflowing from the master indexsheets.

4:. A visible account bound ledger or book, comprising severalsub-divisions of master index sheets in which the sheets of eachsubdivision are cut away in stepped relation to provide visible spaces,designations of the page numbers upon said visible spaces, indexcharacters permanently affixed upon sai visible spaces, spaces adjacentto said index characters adapted to receive the designations of the pagenumbers to which overflow accounts are transferred from any of themaster index sheets, and a number of blank overflow sheets at the end ofselected subdivisions having visible spaces adjacent to I the visiblespaces and index characters on the master index sheets adapted to haveentered thereon designating page numbers corresponding to thedesignating page numbers entered adjacent to the indexes on the masterindex sheets, as aforesaid.

5. A visible account bound ledger or book, master index sheets cut awayin stepped relation to provide visible spaces, designations of the pagenumbers permanently affixed upon the visible spaces, master indexespermanently aflixed upon the visible spaces adjacent to the pagenumbers, a number of overflow sheets placed between the master indexsheets and cut away in stepped relation to provide visible spacesadjacent to the visible spaces and designations of page numbers on themaster index sheets adapted to have entered therein page numbersgoverned by and relating to the page numbers upon the master indexsheets, and also provided with distinguishing characters to distinguishthe pages from each other.

6. A visible account bound ledger or book, comprising series of masterindex sheets cut tions of the pages to which accounts are transferredfrom the master index sheets,

series of overflow sheets between the master index sheets cut away instepped relation to provide visible spaces adjacent to the visiblespaces and designations of page numbers on the master index sheetsadapted to have entered thereon designations of the page numbersgoverned by and relating to the master index pages and corresponding tothe page numbers entered in said spaces adjacent to the master indexesas aforesaid, and

sponding to the identifying characters or 10 indexes upon the masterindex sheets.

In Witness whereof I have signed this T specification.

SIMEON B. KIRTLEY.

Copies of this patent may be obtained for five cents each, by addressingthe Gommissioner of Patents,

Washington, D. G.

